Madras High Court
St. Thomas Mount Cum Pallavaram vs The Additional Director on 10 August, 2022
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.No.28468 & 28080 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10.08.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.No.28468 & 28080 of 2021 &
WMP.No.29643 & 29647 of 2021
St. Thomas Mount Cum Pallavaram
Cantonment Board
Rep. by its Chief Executive Officer
North Parade Road,
St.Thomas Mount, Chennai 600016. ...Petitioner in both WPs
Vs.
1.The Additional Director
Government of India,
Directorate General of GST Intelligence
Coimbatore Zonal Unit
155 -1, Lakshmanan Street
Ukkadam, Coimbatore 641001. ...R1 in both WPs
2.The Senior Intelligence Office
Office of the Directorate General of
Goods and Service Tax Intelligence,
Madurai Regional Unit,
No.4, Sri Lakshmi Complex P & T Nagar
Main Road, Madurai-641 001 ...R2 in WP.No.28468 of 2021
3.Commissioner of CGST and Central Excise
Chennai Outer Commissionerate
Newry Towers,
No.2054, I Block, II Avenue
12th Main Road, Anna Nagar, Chennai 600040.
1/6
https://www.mhc.tn.gov.in/judis
W.P.No.28468 & 28080 of 2021
...R3 in WP.No.28468 of 2021
...R2 in WP.No.28080 of 2021
4.The Additional Commissioner of CGST & Central Excise
Pallavaram, Division
No.43 Guna Complex III Floor
Annasalai, Teyunampet,
Chennai 60008. ...R3 in WP.No.28080 of 2021
5.Deputy Commissioner of CGST
and Central Excise ,
Pallavaram, Division
No.43 Guna Complex III Floor
Annasalai, Teyunampet,
Chennai 60008. ...R4 in both WPs
6.The Additional Commissioner of GST and Central Excise,
Office of the Commissioner of GST and Central Excise,
Chennai South Commissionerate,
No.692, MHU Complex, 5th Floor,
Anna Salai, Nandana, Chennai-35 ...R5 in WP.No.28080 of 2021
(R5 impleaded vide this order)
Prayer in WP.No.28468 of 2021:Writ Petition filed under Article 226 of the
Constitution of India, to issue a Writ of mandamus forbearing 1st and 2nd
respondents from proceeding with the investigation against the petitioner with
regard to GST under the Central Goods and Services Tax Act 2017.
Prayer in WP.No.28468 of 2021:Writ Petition filed under Article 226 of the
Constitution of India, to issue a Writ of certiorari calling for the records relating
to show cause notice bearing No.44/2020-ST dated 23.12.2020 in file F.No.INV
/DGGI/CoZU/M/154/2019-ST/3506 OR No.62/ 2019-ST DIN:
202012DSS3000002020A issued by the 1st respondent and quash the same.
2/6
https://www.mhc.tn.gov.in/judis
W.P.No.28468 & 28080 of 2021
In both WPs
For Petitioner : Mr.Joseph Prabakar
For Respondents : Mr.V.Sundareswaran
Senior Panel Counsel
COMMON ORDER
For the reasons stated in affidavit filed in support of WMP.No.15464 of 2022, the same is ordered. WP.No.28080 of 2021 is listed today under a special list and a common order is being passed.
2. In W.P.No.28468 of 2021, the petitioner seeks a mandamus forbearing the respondents from proceeding with the investigation with regard to Good and Services Tax under the provisions of the Central Goods and Service Tax Act, 2017.
No legal infirmity is made out as far as the investigation is concerned. That apart, the assumption of jurisdiction by the respondent is also not in question.
3. However, the case of the petitioner is that it is registered in Madras and hence there is inconvenience in appearing before R1 and R2 officers, who are situated at Coimbatore and Madurai respectively. Since there is no challenge to the assumption of jurisdiction, the Court is not inclined to state anything further on the question of appropriate officer to conduct the proceedings.
3/6https://www.mhc.tn.gov.in/judis W.P.No.28468 & 28080 of 2021
4. However, the petitioner is at liberty to make a request before the officer seeking a continuation of the proceedings before the officer at any specific location and, such request, if and when made, shall be considered by the respondents in accordance with law and in accordance with the normal practice that is followed.
W.P.No.28468 of 2021 is dismissed directing that investigation shall proceed as per procedure and as per law.
5. As far as W.P.No.28080 of 2021 is concerned, the petitioner seeks a quash of show cause notice dated 23.12.2020 on the ground that the issue therein is covered by a decision of this Court rendered in a batch of matters also involving the very same municipality in Cuddalore Municipality Vs. The Joint Commissioner of GST and Central Excise, W.P.No.8900 of 2017 and batch dated 22.03.2021.
6. Since the issue is only at the stage of show cause notice and several facts have to be ascertained in regard to the nature of transactions and the applicability of the aforesaid decision to the case of the petitioner, this Court is not inclined to interfere at this stage. Suffice it to state that the petitioner is at liberty to establish that the above decision is applicable to its case, and that the authority shall consider the matter, in accordance with law, and bearing in mind the aforesaid decision. To be noted that the aforesaid decision is stated to be pending in writ appeal before the Division Bench, though there is no interim order that has been granted.
4/6https://www.mhc.tn.gov.in/judis W.P.No.28468 & 28080 of 2021
7. W.P.No.28080 of 2021 is also dismissed as are the connected miscellaneous petitions. No costs.
10.08.2022 ska Index : Yes/No Speaking Order/Non speaking Order Note:Registry is directed to carry out necessary amendments to the cause-title.
To
1.The Additional Director Government of India, Directorate General of GST Intelligence Coimbatore Zonal Unit 155 -1, Lakshmanan Street Ukkadam, Coimbatore 641001.
2.The Senior Intelligence Office Office of the Directorate General of Goods and Service Tax Intelligence, Madurai Regional Unit, No.4, Sri Lakshmi Complex P & T Nagar Main Road, Madurai-641 001 5/6 https://www.mhc.tn.gov.in/judis W.P.No.28468 & 28080 of 2021 DR.ANITA SUMANTH,J.
ska
3.Commissioner of CGST and Central Excise Chennai Outer Commissionerate Newry Towers, No.2054, I Block, II Avenue 12th Main Road, Anna Nagar, Chennai 600040.
4.The Additional Commissioner of CGST & Central Excise Pallavaram, Division No.43 Guna Complex III Floor Annasalai, Teyunampet, Chennai 60008.
5.Deputy Commissioner of CGST and Central Excise , Pallavaram, Division No.43 Guna Complex III Floor Annasalai, Teyunampet, Chennai 60008.
6.The Additional Commissioner of GST and Central Excise, Office of the Commissioner of GST and Central Excise, Chennai South Commissionerate, No.692, MHU Complex, 5th Floor, Anna Salai, Nandana, Chennai-35 W.P.No.28468 & 28080 of 2021 & WMP.No.29643 & 29647 of 2021 10.08.2022 6/6 https://www.mhc.tn.gov.in/judis